Lloyd M. Shumaker v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• affirming self-employment tax on sale proceeds from wheat that the taxpayer grew in the past: “self-employment income is determined by the source of the income, not the taxpayer’s status at the time the income is realized” (emphasis added)
• finding that the regulation procedures are exclusive
• finding that the regulation procedures are exclusive
• affirming self-employment tax on sale proceeds from wheat that the taxpayer grew in the past: “[S]elf-employment income is determined by the source of the income, not the taxpayer’s status at the time the income is realized.” (emphasis added)
• “Neither the informal acceptance of [taxpayer’s] amended returns nor the adjustments to his tax crediting him with the amount in controversy constitute a binding agreement under the tax laws.”
• self-employment income determined from source of income, not taxpayer's status when income realized

Source: CourtListener parenthetical corpus (CC0).